The business entity who uses electronic invoices may issue, transfer, or obtain the certificate of sales return, purchase return, or allowances on purchased merchandise via the Internet or other electronic tools when the invoice issuer and the purchaser agree in the matter of sales return, purchase return, or allowances. There shall be the retention media file, the receipt media file, and the certification media file. The uses of the certificate aforementioned are as follows:
1.The retention media file is retained by the invoice issuer. It could be used as an accounting voucher and for tax deduction or reduction declarations pursuant to the provisions of the Act.
2.The receipt media file is given to the purchaser as receipt. If the purchaser is a business entity, it could be used as an accounting voucher and for tax deduction or reduction declarations pursuant to the provisions of the Act.
3.The certification media file is transmitted to the Platform by the invoice issuer as certification.
The business entity prescribed in Subparagraph 4, Article 6 of the Act shall issue and transfer the certificate of sales return, purchase return, or allowances on purchased merchandise via the Internet or other electronic tools.